Opinion
34282-21S
11-08-2023
GERALD E. ANDERSON & SHARON G. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
RONALD L. BUCH JUDGE.
On November 7, 2023, counsel for the Commissioner submitted to the Court a proposed stipulated decision purporting to dispose of this case. That proposed stipulated decision is signed by petitioner-husband and by counsel for the Commissioner. The signature line for petitioner-wife contains the notation, "deceased 10/24/22." As submitted, the proposed stipulated decision cannot be entered. Instead, it is
ORDERED that the Clerk shall recharacterize the parties' proposed stipulated decision as a stipulation of settled issues. It is further
ORDERED that petitioner Sharon G. Anderson is dismissed from this case for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner Gerald E. Anderson for taxable year 2018 in the amount of $92.00.